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  Miscellaneous 2005

Service trusts

Source: Victoria

Published Date: 14 Sep 2005

 

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Topics covered in this paper include:

  • what is a Phillips type service trust?
  • what the Commissioner said about Phillips type service arrangements prior to the draft ruling
  • how does the draft ruling and guidance document impact upon Phillips type service trusts?
  • what the guidance document says about the key characteristics of an allowable service trust?
  • what characteristics should be avoided in a service trust?
  • are there any safe harbours?
  • is it necessary to undertake transfer pricing review to determine service fees?
  • how important is documentation?
  • retrospective impact of the draft ruling
  • planning approach - what needs to be done NOW!
Author(s)

Individual Session

Service Trusts

Author(s): Peter Murray CTA-Life
Materials from this session:

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Miscellaneous 2005

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